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All Journal Jurnal Reviu Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal Ekonomi & Keuangan Islam Journal of Contemporary Accounting ACE : Accounting Research Journal Rahmatan Lil’alamin Journal of Community Services (RLA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Inovatif
Reny Lia Riantika
Accounting Department, Business And Economics Faculty, Universitas Islam Indonesia
Humanities Economics, Econometrics & Finance Social Sciences Other

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Journal : Journal of Contemporary Accounting

 1 
Optimizing regional tax revenue with taxpayer compliance as a moderating variable in Yogyakarta Putra, Afuan Fajrian; Syahid, Ilham; Riantika, Reny Lia
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss3.art2

Abstract

This study uses a quantitative approach to test the effect of the quality of tax services and digitalization of tax administration on tax revenues moderated by taxpayer compliance. The population and sample in this study were taxpayers registered with the BPAKD of Yogyakarta City and made regional tax payments. The sampling technique used was probability sampling employing the Cochran formula. Structural Equation Modeling (SEM) based on variants or Partial Least Square (PLS) with the SmartPLS version 4.0 was applied as an analysis tool. The results of this study indicate that the quality of tax services, digitalization of tax administration, and taxpayer compliance have a positive and significant effect on tax revenues. In addition, the quality of tax services and digitalization of tax administration have a positive and significant effect on taxpayer compliance. Taxpayer compliance is proven to successfully mediates the relationship between the quality of tax services, digitalization of tax administration, and tax revenues. This study offers a practical insights for the Yogyakarta City government as a regulator which emphasize the importance of improving the quality of tax services provided to taxpayers and how the digitalization system of tax administration can maximize the potential for regional tax revenues. Moreover, this study contributes to the scientific understanding and expansion of research on regional taxes.
Financial performance of Indonesia’s consumer goods companies before and during the Covid-19 Pandemic Fauziya, Ahada Nur; Jamilah, Iki Khayatul; Novitasari, Budi Tiara; Riantika, Reny Lia
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art5

Abstract

This research was conducted due to the significant trend of declining and unstable performance of stock trading in the consumer goods sector during the Covid-19 pandemic. The purpose of this study is to compare the effects of ROA, ROE, NPM, and DER on stock price before and during the Covid-19 pandemic. The secondary data were used and collected through document study. Non-probability sampling was conducted using purposive sampling technique. This research employs a quantitative method and the data were analyzed by smartPLS 3.2.9 program. The results of the study show that ROA has a positive and significant influence on stock price both before and during the Covid-19 pandemic. In addition, ROE and NPM  has positive and significant effects on stock price before the Covid-19 pandemic. However, ROE and NPM do not have significant effects on stock price during the Covid-19 pandemic. Similarly, DER does not show a significant effect on stock price both before and during the Covid-19 pandemic.
Co-Authors Achmad, Antonolovy Aditya Pandu Wicaksono Aditya Pandu Wicaksono Afuan Fajrian Putra, Afuan Fajrian Ahada Nur Fauziya Anis Al Rosjidi Ari Santoso Arifuddin, Alifia Diva Budi Tiara Novitasari Dewi, Herlina Rahmawati Farhan Kamil Rabbani Fathmy Azizah Fauziya, Ahada Nur Fitri Khoirunnisa Jamilah, Iki Khayatul Kinanthi Putri Ardiami Kinanthi Putri Ardiami Kristi, Januari Kamela Eka Mahfuroh, Riana Maulidyati Aisyah Maulidyati Asiyah Muamar Nur Kholid, Muamar Nur Muhammad Irfan Hidayat Neni Meidawati Nurfauziya, Ahada Prabowo, Hendi Yogi Radifan Arsyad Safaat Reiga Farah Amalia Reza Widhar Pahlevi Riana Mahfuroh Sigit Handoyo Sigit Handoyo Syahid, Ilham Wirawan Hardinto